1. LESSON 13-2
Recording Employer
Payroll Taxes
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2. 2
UNEMPLOYMENT TAXABLE EARNINGS
page 374
2
1
3
1. Enter accumulated earnings and total earnings for each employee.
2. Enter unemployment taxable earnings.
3. Total the Unemployment Taxable Earnings column.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-2

3. 3
UNEMPLOYMENT TAXES
Unemployment
×
Taxable
Earnings
$790.00
×
Unemployment
×
Taxable
Earnings
$790.00
×
Federal
Unemployment
Tax Rate
0.8%
State
Unemployment
Tax Rate
5.4%
page 375
Federal
= Unemployment
Tax
=
$6.32
State
= Unemployment
Tax
=
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
$42.66
LESSON 13-2

4. JOURNALIZING EMPLOYER
PAYROLL TAXES (continued on next slide)
4
page 376
December 15. Recorded
employer payroll taxes expense,
$485.92, for the semimonthly pay
period ended December 15.
Taxes owed are: social security
tax, $354.11; Medicare tax,
$82.83; federal unemployment
tax, $6.32; state employment tax,
$42.66. Memorandum No. 63.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-2

5. 5
JOURNALIZING EMPLOYER
PAYROLL TAXES (continued from previous slide)
2
1
4
3
5
1. Write the date.
2. Write the title of the expense
account debited.
3. Write the memorandum number.
page 376
6
4. Write the debit amount.
5. Write the titles of the liability
accounts credited.
6. Write the credit amounts.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-2

6. 6
TERMS REVIEW
page 377
 federal unemployment tax
 state unemployment tax
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-2

7. 6
TERMS REVIEW
page 377
 federal unemployment tax
 state unemployment tax
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-2